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The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection

Hu, Jinshuai; Kim, Jeong-bon - In: Journal of international accounting auditing & taxation 34 (2019), pp. 91-107

Persistent link: https://www.econbiz.de/10012007672

Takeover threats, job security concerns, and earnings management

Sul, Edward S. - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 451-477

Persistent link: https://www.econbiz.de/10014536475

Organizational capital, corporate tax avoidance, and firm value

Hasan, Mostafa Monzur; Lobo, Gerald J.; Qiu, Buhui - In: The journal of corporate finance : contracting, … 70 (2021), pp. 1-27

Persistent link: https://www.econbiz.de/10012703853

How ethical are managers' goodwill impairment decisions in Spanish-listed firms?

Giner, Begoña; Pardo, Francisca - In: Journal of business ethics : JOBE 132 (2015) 1, pp. 21-40

Persistent link: https://www.econbiz.de/10011411162

Accounting standards, goodwill impairment and earnings management in Malaysia

Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211

Persistent link: https://www.econbiz.de/10010461444

Role of Financial Reporting and Auditing in Disciplining CEOs : Evidence from Goodwill Impairments

Ghosh, Al (Aloke) - 2019

goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO …'s ability which the board can utilize for CEO retention decisions. Consistent with this expectation, we find goodwill … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

Persistent link: https://www.econbiz.de/10012868755

The effect of ex-ante CEO turnover risk on firms' discretionary expenditures

Kim, Changu; Kim, Hyung Tae; Kwak, Byungjin; Lee, Seungwon - In: Quarterly journal of finance & accounting : QJFA 56 (2018) 1/2, pp. 53-90

Persistent link: https://www.econbiz.de/10011874393

Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? : evidence from an emerging market

Nazir, Mian Sajid; Afza, Talat - In: Future Business Journal 4 (2018) 1, pp. 139-156

The relationship between corporate governance and managerial choices for value creation is a topic of continuing interest for researchers. One of most significant managerial decisions that affect value is Discretionary Earnings Management (DEM) which is the judgmental adjustments in firm's...

Persistent link: https://www.econbiz.de/10011862390

CEO overconfidence and the timeliness of goodwill impairments

Chung, Byung Hun; Hribar, Paul - In: The accounting review : a publication of the American … 96 (2021) 3, pp. 221-259

Persistent link: https://www.econbiz.de/10012596201

Corporate culture : evidence from the field

Graham, John R.; Grennan, Jillian; Harvey, Campbell R.; … - In: Journal of financial economics 146 (2022) 2, pp. 552-593

Persistent link: https://www.econbiz.de/10013482343

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